IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.
View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.
IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.
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Showing 8676 - 8700 of 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202047005 | UILC 664.03-02 | Subject Charitable Remainder Unitrust | Release Date 11/20/2020 |
| Number 202047004 | UILC 168.24-00 | Subject Public Utility Property | Release Date 11/20/2020 |
| Number 202047003 | UILC 856.04-00 | Subject Rents From Real Property | Release Date 11/20/2020 |
| Number 202047002 | UILC 6041.03-00 | Subject Fixed or Determinable Gains, Profits, or Income | Release Date 11/20/2020 |
| Number 202047002 | UILC 61.00-00 | Subject Gross Income v. Not Gross Income | Release Date 11/20/2020 |
| Number 202047001 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 11/20/2020 |
| Number 202047000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 11/20/2020 |
| Number 202046011 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 11/13/2020 |
| Number 202046010 | UILC 501.00-00 | Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | Release Date 11/13/2020 |
| Number 202046010 | UILC 501.03-05 | Subject Corporations | Release Date 11/13/2020 |
| Number 202046010 | UILC 501.33-00 | Subject Private v. Public Interest Served | Release Date 11/13/2020 |
| Number 202046010 | UILC 501.35-00 | Subject "Exclusively" Test | Release Date 11/13/2020 |
| Number 202046009 | UILC 115.00-00 | Subject Income of States, Municipalities, etc. | Release Date 11/13/2020 |
| Number 202046009 | UILC 115.07-00 | Subject Filing Requirements | Release Date 11/13/2020 |
| Number 202046009 | UILC 6012.00-00 | Subject Persons Required to Make Returns of Income (Required v. Not Required) | Release Date 11/13/2020 |
| Number 202046009 | UILC 7701.03-00 | Subject Association v. Trust | Release Date 11/13/2020 |
| Number 202046008 | UILC 336.00-00 | Subject Gain or Loss Recognized on Property Distributed in Complete Liquidation | Release Date 11/13/2020 |
| Number 202046008 | UILC 336.05-00 | Subject Stock Sales and Distributions Treated as Asset Transfers | Release Date 11/13/2020 |
| Number 202046008 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 11/13/2020 |
| Number 202046008 | UILC 9100.22-00 | Subject Other | Release Date 11/13/2020 |
| Number 202046007 | UILC 168.24-00 | Subject Public Utility Property | Release Date 11/13/2020 |
| Number 202046006 | UILC 2010.00-00 | Subject Unified Credit Against Estate Tax | Release Date 11/13/2020 |
| Number 202046006 | UILC 2010.04-00 | Subject Portability Election under § 2010(c)(5)(A) | Release Date 11/13/2020 |
| Number 202046006 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 11/13/2020 |
| Number 202046006 | UILC 9100.35-00 | Subject Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) | Release Date 11/13/2020 |
